surcharge whenever provided which are also surcharges
within the meaning of article 271 of the Constitution. The
phraseology employed in the Finance Acts ... used in section 2
includes surcharge.
According to article 271 , notwithstanding anything in articles 269
and 270 , Parliament may at any time increase
Articles 246A , 269A and 279A were inserted.
Amendments were also made in Articles 248 , 249 , 250 , 268 , 269 ,
270 , 271 , 286 , 366 and 368. Article ... taxes referred to in Articles 268 , 269 and
269A , respectively, surcharge on taxes and duties
referred to in Article 271 and any cess levied
impugned orders.
Learned counsel for the petitioner invited our
attention to Article 271 of the Constitution of
India and decision of the Apex Court
revenue, that the word "surcharge" has been used
in article 271 for the purpose of separating it from
the basic charge
taxes
referred to in articles 268 and 269 , respectively, surcharge on taxes and duties
referred to in article 271 and any cess levied for specific ... President
by order after considering the recommendations of the Finance Commission.
Article 271.Surcharge on certain duties and taxes for purposes of the Union.--
Notwithstanding
education cess are part
of income-tax in view of Article 271 of the Constitution of India.
Placing reliance on the judgment of Apex Court ... adjusted against the tax liability under the MAT
scheme. Article 271 of the Constitution of India in categorical term
says that surcharge and education cess
gift articles
which were incurred for non-business purposes, thus imposed a penalty of
Rs. 1,07,50,531/- under Sec. 271 ... Asst. CIT-2(1)
articles would also not justify imposition of penalty under Sec. 271(1)(c) . The
Ld. D.R rebutting the challenge thrown
been used for payment of the lax levied by a State under Article 246-A , such amount shall not form part of the Consolidated Fund ... commerce."
18. There are corresponding amendments in Articles 248 , 249 , 250 , 268 , 269 , 270 , 271 , 286 , 366 , 368 and in Sixth and Seventh Schedules
original return
of income filed by the assessee. Section 271(1) of the Act makes provision for
levying penalties on assessee in different eventualities ... particulars of income.
Only on fulfillment of the conditions stipulated in section 271(1)(c) of the Act,
there arises a question of exercising power
under Sec. 271(1)(c) of the Act. The
assessee in support of his claim that no penalty under Sec. 271(1)(c) was
liable ... course of
the assessment proceedings, based on the provisions of Article 6 of the
India-UAE tax treaty and the protocol thereto, the assessing officer
